Awf al-A'rabi says: I read the letter of Sayyiduna Umar (may Allah be pleased with him) which he wrote to Sayyiduna Abu Musa (may Allah be pleased with him): Abu Abdullah (may Allah be pleased with him) has asked for land on the bank of the Tigris where his horses graze. "If it is not jizyah land, and jizyah water does not flow from it, then give that land to him as an estate."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب إحياء الموات / 11794